Banning: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Banning
Largest movements
- Cash +€85,348
up €85,348 (+96.7%), from €88,251 to €173,600
mainly Net result for the year (+€90,925) and Depreciation (+€11,178)
- Receivables within one year -€10,604
down €10,604 (-22.2%), from €47,858 to €37,254
of which Other amounts receivable: -€5,456
- Tangible fixed assets -€2,953
down €2,953 (-6.9%), from €42,837 to €39,883
of which Furniture and vehicles: -€5,290
- Reserves +€90,092
up €90,092 (+60.8%), from €148,268 to €238,360
- Tax, wage and social debts -€16,196
down €16,196 (-53.6%), from €30,228 to €14,032
- Trade debts -€9,288
down €9,288 (-89.8%), from €10,344 to €1,056
- Current portion of long-term debt +€6,223
new in 2025: €6,223
- Gross operating margin +€47,248
up €47,248 (+53.3%), from €88,614 to €135,862
- Taxes +€15,917
up €15,917 (+101.8%), from €15,639 to €31,556
- Depreciation +€1,723
up €1,723 (+18.2%), from €9,455 to €11,178
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €194,699 | €266,495 | +€71,795 | +36.9% |
| Fixed assets | 21/28 | €57,062 | €54,108 | -€2,953 | -5.2% |
| Tangible fixed assets | 22/27 | €42,837 | €39,883 | -€2,953 | -6.9% |
| Furniture and vehicles | 24 | €22,457 | €17,167 | -€5,290 | -23.6% |
| Leasing and similar rights | 25 | €9,541 | €13,220 | +€3,679 | +38.6% |
| Other tangible fixed assets | 26 | €10,839 | €9,497 | -€1,342 | -12.4% |
| Financial fixed assets | 28 | €14,225 | €14,225 | = | 0.0% |
| Current assets | 29/58 | €137,638 | €212,386 | +€74,749 | +54.3% |
| Amounts receivable within one year | 40/41 | €47,858 | €37,254 | -€10,604 | -22.2% |
| Trade receivables | 40 | €26,406 | €21,257 | -€5,149 | -19.5% |
| Other amounts receivable | 41 | €21,452 | €15,996 | -€5,456 | -25.4% |
| Cash at bank and in hand | 54/58 | €88,251 | €173,600 | +€85,348 | +96.7% |
| Deferred charges and accrued income | 490/1 | €1,529 | €1,533 | +€5 | +0.3% |
| Total equity and liabilities | 10/49 | €194,699 | €266,495 | +€71,795 | +36.9% |
| Equity | 10/15 | €153,268 | €243,360 | +€90,092 | +58.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €148,268 | €238,360 | +€90,092 | +60.8% |
| Distributable reserves | 133 | €148,268 | €238,360 | +€90,092 | +60.8% |
| Amounts payable | 17/49 | €41,432 | €23,135 | -€18,297 | -44.2% |
| Amounts payable within one year | 42/48 | €41,432 | €22,145 | -€19,287 | -46.6% |
| Current portion of amounts payable after more than one year | 42 | - | €6,223 | +€6,223 | |
| Trade debts | 44 | €10,344 | €1,056 | -€9,288 | -89.8% |
| Suppliers | 440/4 | €10,344 | €1,056 | -€9,288 | -89.8% |
| Taxes, remuneration and social security | 45 | €30,228 | €14,032 | -€16,196 | -53.6% |
| Taxes | 450/3 | €30,228 | €14,032 | -€16,196 | -53.6% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Accrued charges and deferred income | 492/3 | - | €990 | +€990 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,455 | €11,178 | +€1,723 | +18.2% |
| Other operating charges | 640/8 | €968 | €889 | -€80 | -8.2% |
| Gross operating margin | 9900 | €88,614 | €135,862 | +€47,248 | +53.3% |
| Operating profit (loss) | 9901 | €78,190 | €123,795 | +€45,605 | +58.3% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €1,479 | €1,314 | -€165 | -11.2% |
| Recurring financial charges | 65 | €1,479 | €1,314 | -€165 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €76,717 | €122,481 | +€45,764 | +59.7% |
| Income taxes | 67/77 | €15,639 | €31,556 | +€15,917 | +101.8% |
| Profit (loss) for the period | 9904 | €61,078 | €90,925 | +€29,847 | +48.9% |
| Profit (loss) for the period to be appropriated | 9905 | €61,078 | €90,925 | +€29,847 | +48.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.